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LESSON PLAN

School: Saint Paul School of Professional Studies


Semester: Second
Academic Year: 2018 - 2019
Program: Bachelor of Science in Accountancy
Year level: Fourth year
Course: Transfer and Business Taxation
Lesson: Philippine Estate Tax
Central focus:
Evaluate special transactions whether or not it forms part of the gross estate of a decedent.
Objective(s):
 Understand the concept of transfer in contemplation of death
 Understand the concept of revocable transfers
 Understand the concept of transfers under general power of appointment
 Analyze the critical areas of the abovementioned concepts
 Explain set of cases whether or not it involves the abovementioned concepts
Discussion flow:
Activity Duration (60 minutes)
Prayer 1 minute
Motivation remark 4 minutes
Recap of previous topic 2 minutes
 Liability of paying estate tax
Critical area on Philippines property regime 3 minutes
Discussion of core topics 45 minutes
Wrap up review 5 minutes
Standard reference(s):
 The National Internal Revenue Code of the Philippines, as amended
 Transfer and business tax, Enrico Tabag
 SGV Tax bulletin
 PWC Taxwise or otherwise
 Grantthornton tax brief

Instructor: Kenneth Bryan T. Tegio